Fiscal horsepower: how it is worked out and the tax you pay

Enter the engine size and number of cylinders, or an electric car’s power: you get the fiscal horsepower to two decimals and the road-tax band.

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2026 road tax in Madrid

€59 / year

11.64 fiscal hp · 8 to 11.99 fiscal hp

Band amount€59
Annual amount€59
Legal minimum and maximum (s. 95)€34.08 – €68.16

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How the answer was reached, step by step
  1. Fiscal hp: 0.08 × (1,598 cc ÷ 4 cylinders)^0.6 × 4 = 11.64 (annex V RGV, four-stroke engine).
  2. Car band 8 to 11.99 fiscal hp: €59 in Madrid's 2026 tax byelaw (national minimum €34.08).

Estimate based on the byelaws and DGT criteria checked on 15 October 2026. The byelaw in force and, for the label, the DGT number-plate lookup have the final word. How we calculate

Fiscal horsepower (caballos fiscales, CVF) is calculated under annex V of the General Vehicle Regulation, Royal Decree 2822/1998. For a four-stroke combustion engine, CVF = 0.08 × (0.785 × D² × R)^0.6 × N, where D is the cylinder bore in centimetres, R the piston stroke and N the number of cylinders; since 0.785 × D² × R is the volume of one cylinder, the formula equals 0.08 × (engine size ÷ cylinders)^0.6 × cylinders. For a two-stroke engine the factor is 0.11. For electric and rotary engines, the effective power in kilowatts is divided by 5.152. The result is given to two decimals rounded down; it is the figure in box P.2.1 of the technical card and the one road tax uses to set the band.

Checked by Radif Partners · Editorial policy · How we calculate

Examples with the official formula

EngineFiscal hpRoad-tax band
999 cc, 3 cylinders7.82under 8
1,197 cc, 3 cylinders8.728 to 11.99
1,499 cc, 4 cylinders11.208 to 11.99
1,598 cc, 4 cylinders11.648 to 11.99
1,968 cc, 4 cylinders13.1912 to 15.99
2,993 cc, 6 cylinders19.9516 to 19.99

Note the jump between the 999 cc three-cylinder, under 8 hp, and the 1,197 cc one, already in the 8 to 11.99 band. A small three-cylinder engine saves the most tax, and moving up a band can double the bill.

What drivers ask

Why does my 150 hp car have only 12 fiscal hp?

Because fiscal horsepower measures cylinder size, not power: it depends on engine size and number of cylinders, not on turbocharging, injection or electronics. A modern 1.5-litre four-cylinder engine produces far more power than a 1990s one of the same size, but it falls in the same tax band.

How many fiscal hp does a 150 kW electric car have?

29.11, under the annex V formula: effective power in kW divided by 5.152. That effective power is set by the official laboratory and is usually lower than the advertised peak power, so the figure on the technical card may be lower. Above 20 hp it would be in the top road-tax band.

Do fiscal horsepower figures affect the DGT label?

No. The label depends on the engine technology and its Euro standard, not on fiscal power: a 20 fiscal hp Euro 6 petrol car gets the C just like an 8 hp one. Fiscal horsepower only decides the road-tax band, and in some cases the band of other charges that use it as a reference.

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Byelaws and laws consulted

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Rules 2026, checked against the official sources on